2023 (8) TMI 303 - HC - GST

Refund claim - export of goods - amount not refunded to the petitioner as the petitioner closed the previous account and had opened the new account with IDBI Bank - HELD THAT - By a communication dated 20.12.2022, it has been informed to the petitioner that the third respondent has been addressed to redress the matter and transfer the IGST refund to the new account and the issue may be followed up with the third respondent - there is no dispute that the petitioner is entitled for refund on the exports made by the petitioner. However, the amount has not been refunded to the petitioner as the petitioner closed the previous account and had opened the new account with IDBI Bank. Considering the fact that the exports have made as early as 05.08.2021, the third respondent is directed to credit the sanctioned IGST refund to the petitioner's new account in IDBI Account No.0196651100000286 - petition disposed off.

Summary

Issues: Export of goods, refund claim under Section 54 read with Rule 96 of CGST Rules, 2017, change of bank account for refund.

Summary:
The petitioner exported goods under two shipping bills and claimed a refund u/s 54 read with Rule 96 of CGST Rules, 2017. Initially, the petitioner maintained an account with Federal Bank for refund purposes, but later closed it and opened a new account with IDBI Bank. The petitioner notified this change in the ICEGATE Portal and also raised the issue with CPGRAMS for resolution. Following communication, the third respondent was directed to transfer the IGST refund to the new IDBI Bank account within fifteen days from the date of the court order. The court acknowledged the petitioner's entitlement to the refund and disposed of the Writ Petition with the specified directions, without imposing any costs.